Regional information on Corporate Tax reliefs
Research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.
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HM Revenue and Customs (HMRC) commissioned BMG to undertake research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.바카라 사이트¯Â
The overarching aim was to understand the regional spread of activities underlying R&D. The core objectives of this research were to:바카라 사이트¯Â
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understand the firmographics of businesses claiming these tax reliefs바카라 사이트¯Â
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understand where research and product development is taking place and how activity is split across multiple locations바카라 사이트¯Â
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understand the level of activity taking place across different regions바카라 사이트¯Â
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understand whether the regions where activity is taking place are different from where the claims are being made or the company is registered바카라 사이트¯바카라 사이트¯Â
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explore companies바카라 사이트™ R&D activities in more detail.바카라 사이트¯Â
The research consisted of 525 interviews with SME claimants, 201 interviews with RDEC claimants and 89 interviews with Patent Box claimants. The same questionnaire was used for SME and RDEC claimants, a separate questionnaire was developed for Patent Box claimants.Â